Bombay HC: Insolvency Cannot be Used to Evade a Family Court’s Maintenance Order  ||  Kerala HC: Forklifts and Factory Cranes Are Motor Vehicles and Must be Registered under MV Act  ||  Guj HC: Edible Crude Palm Kernel Oil Qualifies for Duty Exemption; End-Use Condition not Applicable  ||  NCLAT Delhi: Advance under Land-Development MoU is not Financial Debt and Cannot Trigger CIRP  ||  NCLAT: NCLT Cannot Change Capital Structure of a Legally Compliant Successful Auction Purchaser  ||  Supreme Court: Endless Investigation and Long Delay in Filing Chargesheet Can Justify Quashing Case  ||  SC: Landowners Accepting Compensation Settlements Cannot Later Claim Statutory Benefits  ||  Supreme Court: Provident Fund Dues Have Priority over a Bank’s Claim under the SARFAESI Act  ||  Supreme Court: Indian Courts Cannot Appoint Arbitrators for Arbitrations Seated Outside India  ||  Madras HC: Police Superintendent not Liable For IO’s Delay In Filing Chargesheet or Closure Report    

CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws - (08 Sep 2021)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect over all Service Tax laws, rejection of refund claims not lawful as approval from Unit Approval Committee (UAC) is only procedural and not mandatory.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   SEZ ACT  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved